COVID-19: FAQ for Tax Preparers and Professional Representatives

This page presents answers to the most frequently asked questions that we have received in relation to the COVID‑19 crisis. We hope they give you the information you need.

For information about COVID-19 relief measures, see the other COVID-19 FAQs and the Relief Measures for Individuals and Businesses page.

What electronic signature relief measures are provided for tax preparers and professional representatives?

To limit in-person contact, Revenu Québec will allow preparers and professional representatives to use an electronic signature on the following forms their clients must sign:

  • Authorization to Communicate Information or Power of Attorney (MR-69-V);
  • Autorisation relative à la communication de renseignements (MRW-69.RP);
  • Power of Attorney or Authorization to Communicate Information to a Person Registered for My Account for Businesses (MRW-69.E-V);
  • Online Filing of the Personal Income Tax Return by an Accredited Person (TP-1000.TE-V);
  • Transmission par Internet de la déclaration de revenus d'une société (form CO-1000.TE).
Important
All of these forms can be signed electronically until further notice.
What types of electronic signatures will Revenu Québec accept?

Revenu Québec will accept the following types of electronic signatures:

  • a digital certificate (for example, a digital certificate produced using a specialized tool);
  • a scanned hand-written signature (meaning an image of a signature);
  • a signature made using an input tool such as a stylus or mouse.

Form CO-1000.TE

What if I do not have the technology for electronic signatures or the person authorized to sign on behalf of my client is unable to sign form CO-1000.TE electronically?Updated

Until September 30, 2020, you can replace form CO-1000.TE with an email containing:

  • the name of your business in My Account for professional representatives;
  • the name of your client's corporation and the name of the person authorized to sign for your client;
  • your client's taxable income (line 299);
  • your client's income tax and other taxes payable (line 438);
  • the balance payable or refund claimed (line 441).

To keep your and your client's data secure, do not include your client's identification number, their Québec enterprise number (NEQ) or your NetFile Québec number in any correspondence with your client.

Note that we will carry out checks later to ensure that your client authorized you to file their return online. Also note that accredited tax preparers and professional representatives must meet the high standards of integrity that the public is entitled to. If you fail to meet this obligation, your accreditation may be withdrawn.

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